Paper #307

Title:

Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma

Author:

Esther Martínez

Date:

July 1998

Abstract:

The paper provides information about the tax treatment given to personal health expenditures in the Personal Income Tax in Spain, and analyses what we know about it and how the tax credit or other forms of preferential tax treatment can contribute to the financement of private health expenditures, of special relevance in view of the recent Personal Income Tax modification proposals . It also points out some of the main redistributive results coming out from this type of public financement, differentiating between types of expenditures (mainly those on health services which are not provided by the public health system, from those which are).

Keywords:

Deducción, gasto por enfermedad, IRPF, prestaciones sanitarias, progresividad

JEL codes:

H24, H51

Area of Research:

Labour, Public, Development and Health Economics

CRES Series number:

7

Published in:

Papeles de economía española, 76, (1998), pp. 273-283

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